BRIC A BRAC STUDIO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BRIC A BRAC STUDIO
Largest movements
- Receivables within one year +€54,108
up €54,108 (+45.2%), from €119,819 to €173,927
of which Trade receivables: +€44,891
- Cash -€20,793
down €20,793 (-64.8%), from €32,076 to €11,282
mainly Receivables within one year (-€54,108) and Trade debts (-€6,823)
- Tangible fixed assets -€1,999
down €1,999 (-56.5%), from €3,538 to €1,539
- Profit (loss) carried forward +€21,646
up €21,646 (+23.6%), from €91,563 to €113,209
- Tax, wage and social debts +€13,493
up €13,493 (+83.1%), from €16,244 to €29,738
- Trade debts -€6,823
down €6,823 (-18.5%), from €36,835 to €30,012
- Other debts +€3,000
up €3,000 (+34.1%), from €8,789 to €11,789
- Gross operating margin -€55,901
down €55,901 (-63.1%), from €88,551 to €32,650
- Taxes -€13,522
down €13,522 (-62.5%), from €21,630 to €8,108
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,432 | €186,748 | +€31,316 | +20.1% |
| Fixed assets | 21/28 | €3,538 | €1,539 | -€1,999 | -56.5% |
| Tangible fixed assets | 22/27 | €3,538 | €1,539 | -€1,999 | -56.5% |
| Furniture and vehicles | 24 | €3,538 | €1,539 | -€1,999 | -56.5% |
| Current assets | 29/58 | €151,894 | €185,209 | +€33,315 | +21.9% |
| Amounts receivable within one year | 40/41 | €119,819 | €173,927 | +€54,108 | +45.2% |
| Trade receivables | 40 | €119,819 | €164,710 | +€44,891 | +37.5% |
| Other amounts receivable | 41 | - | €9,217 | +€9,217 | |
| Cash at bank and in hand | 54/58 | €32,076 | €11,282 | -€20,793 | -64.8% |
| Total equity and liabilities | 10/49 | €155,432 | €186,748 | +€31,316 | +20.1% |
| Equity | 10/15 | €93,563 | €115,209 | +€21,646 | +23.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,563 | €113,209 | +€21,646 | +23.6% |
| Amounts payable | 17/49 | €61,869 | €71,539 | +€9,671 | +15.6% |
| Amounts payable within one year | 42/48 | €61,869 | €71,539 | +€9,671 | +15.6% |
| Trade debts | 44 | €36,835 | €30,012 | -€6,823 | -18.5% |
| Suppliers | 440/4 | €36,835 | €30,012 | -€6,823 | -18.5% |
| Taxes, remuneration and social security | 45 | €16,244 | €29,738 | +€13,493 | +83.1% |
| Taxes | 450/3 | €16,244 | €29,738 | +€13,493 | +83.1% |
| Other amounts payable | 47/48 | €8,789 | €11,789 | +€3,000 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,623 | €1,999 | +€375 | +23.1% |
| Other operating charges | 640/8 | €384 | €803 | +€419 | +109% |
| Gross operating margin | 9900 | €88,551 | €32,650 | -€55,901 | -63.1% |
| Operating profit (loss) | 9901 | €86,543 | €29,848 | -€56,695 | -65.5% |
| Financial charges | 65/66B | €24 | €94 | +€70 | +294% |
| Recurring financial charges | 65 | €24 | €94 | +€70 | +294% |
| Profit (loss) for the period before taxes | 9903 | €86,519 | €29,753 | -€56,766 | -65.6% |
| Income taxes | 67/77 | €21,630 | €8,108 | -€13,522 | -62.5% |
| Profit (loss) for the period | 9904 | €64,890 | €21,646 | -€43,244 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,890 | €21,646 | -€43,244 | -66.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.